brand positioning of air conditioners

8/2/2019 brand positioning of air conditioners

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SUBMITTED BY:MANAS JYOTI KASHYAP

30/D/2011


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A study of export finance from the monetaryangle provides a lopsided picture of theexport finance

The various fiscal incentives provided by thegovernment boosts the exports of thecountry

Study of this fiscal incentives gives a clear

picture of the indian export finance.


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Fiscal incentives are provided by the govt. toexporters to keep their prices competitive inthe international market.


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1.)Duty drawback(custom and central exciseexemption).

2.)Tax concession.

3.)Market development assistance. 4.)Export promotion of capital goods scheme.

5.)Cash compensatory support.

6.)Air freight subsidiary.


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Drawback, in law in commerce, paying back a duty previously

paid on exporting excisable articles or on re-exportingforeign goods.

The object of a drawback is to let commodities which aresubject to taxation be exported and sold in a foreign countryon the same terms as goods from countries where they areuntaxed.


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schemes like SEZ, manufacture under bond etc,are available to obtain inputs without payment ofcustoms duty/excise duty or obtain refund of dutypaid on inputs.

Schemes like manufacture under bond are availablefor customs.

Manufacturers or processors who are unable toavail any of the schemes can avail duty drawback.

Here, the excise duty and customs duty paid on

inputs and service tax paid on input services isgiven back to the exporter of finished product byway of duty drawback.


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tax reduction encouraging investment a tax reduction allowed, for example, to

encourage investment in a particular type ofindustry


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The Marketing Development Assistance (MDA) Scheme is intendedto provide financial assistance for a range of export promotionactivities implemented by export promotion councils, industryand trade associations on a regular basis every year.

As per the revised MDA guidelines with effect from 1stApril,2004assistance under MDA is available for exporters with annualexport turnover upto Rs 5 crores.

These include participation in Trade Fairs and Buyer Seller meetsabroad or in India, export promotion seminars, etc

Further, assistance for participation in Trade Fairs abroad andtravel grant is available to such exporters if they travel tocountries in one of the four Focus Areas, such as , Latin America,Africa, CIS Region, ASEAN countries, Australia and New Zealand.


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The scheme allows import of capital goods for preproduction, production and post production (evenfor the computer software systems) at 5% Customsduty subject to an export obligation equivalent to 8

times of duty saved on capital goods importedunder EPCG scheme to be fulfilled over a period of8 years reckoned from the date of issuance oflicence.

Capital goods would be allowed at 0% duty forexports of agricultural products and their valueadded variants.


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This is not cash support rather it is an export

subsidy given to exporter to boost export in theform of rebate in indirect taxes and import duties .

It is a scheme introduced by govt in 1964 toprovide cash assistance to exporters in respect of

certain items.this was intended to compensateexporter for indirect taxes(most importantly,salestax) on inputs imported or domestically produced.


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Cargo airlines (or airfreight carriers, andderivatives of these names) are airlines dedicatedto the transport of cargo. Some cargo airlines aredivisions or subsidiaries of larger passengerairlines.

Cheapest method of air shipment; shipper deliversgoods to the airport and they are carried bypassenger airlines or cargo carriers; costs abouttwice as much as truck shipments


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In addition to above, FTP also offersrewards/incentives by way of Duty Credit Scrips. Thedetails of these credit scrips are as under:

a) Served from India Scheme [SFIS]:

10% duty credit against foreign exchange earned byexporting services. This scrip can be utilised forpayment of import duty for import of capital goodsco-relatable to service exports.

b) Vishesh Krishi and Gram Udyog Yojana [VKGUY]: To incentivise agricultural produce and their valueadded products plus gram udyog products, DutyCredit Scrip ranging from 5% to 7% is given.


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Exim Bank covers various stages of export

that is from the development of exportmarket to expansion of production capacityfor exports, production for export and pre-shipment financing.

The Exim Banks focus is on export ofmanufactured goods, project exports andexport of technology services.


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THANK YOU

brand positioning of air conditioners

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